Montana Statutes

§ 15-51-103 — Disposition Of Revenue -- Penalty And Interest On Delinquency

Montana § 15-51-103
JurisdictionMontana
Title 15TAXATION
Ch. 51ELECTRICAL ENERGY PRODUCER'S LICENSE TAX
Part 1General Provisions

This text of Montana § 15-51-103 (Disposition Of Revenue -- Penalty And Interest On Delinquency) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mont. Code Ann. § 15-51-103 (2026).

Text

15-51-103 . Disposition of revenue -- penalty and interest on delinquency. The department shall, in accordance with the provisions of 17-2-124 , promptly remit the collected taxes to the state treasurer. Taxes not paid on the due date are delinquent, and penalty and interest must be added to the delinquent taxes as provided in 15-1-216 .

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Legislative History

En. Sec. 3, Ch. 51, Ex. L. 1933; amd. Sec. 20(F), Ch. 109, L. 1935; re-en. Sec. 2343.3, R.C.M. 1935; amd. Sec. 1, Ch. 83, L. 1937; amd. Sec. 6, Ch. 14, L. 1941; amd. Sec. 70, Ch. 516, L. 1973; amd. Sec. 3, Ch. 401, L. 1977; R.C.M. 1947, 84-1603; amd. Sec. 11, Ch. 455, L. 1993; amd. Sec. 15, Ch. 18, L. 1995; amd. Sec. 33, Ch. 427, L. 1999; amd. Sec. 7, Ch. 475, L. 2007.

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Bluebook (online)
Montana § 15-51-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/51/15-51-103.